Date of Conferral



Doctor of Business Administration (D.B.A.)




Dina Samora


In the United States, nonprofit organization leaders estimate that $40 billion of revenue is lost every year because of financial scandals and fraudulent activities. Fraud negatively affects organizational functioning, service delivery, and board governance. Nonprofit leaders who fail to prevent fraud increase the chance of their organization’s failure. Grounded in Cressey’s fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies nonprofit community action agency (CAA) executive leaders use to reduce fraudulent financial activities. The participants comprised 5 executive CAA nonprofit leaders located in Maryland who effectively used strategies to reduce fraudulent financial behaviors in their organizations. Data were collected from semistructured interviews, analysis of organizations’ internal documents, and official documentation review. Yin’s 5-stage analysis was used to analyze the data. Three themes emerged: ethics and regulatory compliance, transformational leadership, and managerial skills. A key recommendation is for CAA executive nonprofit leaders to foster individualized consideration by mentoring leaders to comply with ethics and regulatory compliances and incorporate strategies to mitigating fraudulent behaviors, which increases organization performance, stakeholders’ motivation, and organization sustainability. The implications for positive social change include the potential to increase donors’ contributions and promote social programs and activities such as Head Start, tax return preparations, and adult and children’s literacy in the local communities.

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